Subject: Constitution of National Anti-profiteering Authority under GST.

Section 171 of the Central Goods and Services Tax Act, 2017 and the State Goods Services Tax Acts provide for the establishment or a National Anti-profiteering Authority to ensure that any benefit arising out of reduction of tax be passed to the recipient.

2. As per Rule 122 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘Rules), NAA shall, apart from a Chairman, consist of four Technical Members who are or have been Commissioners of State Tax or Central Tax or have held an equivalent post under the existing law, to be nominated by the GST Council. In terms of Rule 124(5) of the Rules no person shall be selected as a Technical Member of the NAA if he has attained the age of 62 years.

3. Eligible and willing officers are requested to send the following details for nominations as Technical Members of NAA to the undersigned by email (ct.tax-tr@gov.in) by 5 PM of 11.08.2017: